The Centre has opposed a Delhi High Court plea seeking to reduce GST on air purifiers, warning that a reduction without following due process could open a ‘Pandora’s Box’, potentially triggering widespread tax exemption demands.
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NEW DELHI: The Central government on Friday informed the Delhi High Court that ordering a reduction in GST on air purifiers without following due process could trigger a “Pandora’s Box” scenario, potentially leading to widespread requests for tax exemptions. This statement came during the hearing of the case Kapil Madan vs Union of India & Ors, where the petitioner sought a reduction in GST on air purifiers from 18% to 5%.
Petitioner Claim
The plea, filed by Advocate Kapil Madan, requested the Court to categorize air purifiers under the “medical device” category, arguing that they meet the criteria outlined in a 2020 government notification. The petitioner claimed that taxing air purifiers at 18% is “arbitrary, unreasonable, and disproportionate,” especially in light of Delhi’s ongoing air pollution crisis.
Madan highlighted that reducing GST on air purifiers would make them more affordable for Delhi residents, emphasizing,
“They will take time, and the entire city will suffer. Not only is clean air taxed, it is being taxed wrongly.”
Representing the Centre, Additional Solicitor General N Venkataraman stressed that the GST Council is a constitutional body, and decisions on tax rates must follow a formal process involving all states and the Union government. The ASG warned,
“If the GST Council mechanism is bypassed, it could open a Pandora’s Box, whereby more GST exemptions may be sought without following the proper procedure.”
The government requested additional time to file a detailed counter-affidavit and assured the Court that a meeting of the GST Council would be convened to consider the proposal.
Delhi High Court Observation
While recognizing the government’s procedural concerns, the Division Bench of Justices Vikas Mahajan and Vinod Kumar emphasized the urgent need to reduce air purifier costs given Delhi’s severe air pollution. The Court noted:
“An air purifier costs 10-15K. Why not bring down the GST to a reasonable level where even a common man can afford an air purifier?”
The Court granted the government ten days to file its counter-affidavit and allowed the petitioner to submit a rejoinder. The next hearing is scheduled for January 9, 2026.
Earlier, a Parliamentary Standing Committee recommended a sympathetic approach, either lowering or abolishing GST on air purifiers and HEPA filters. During the hearing, the ASG questioned whether the matter could be treated as a public interest litigation (PIL) and suggested filing a representation instead.
Advocate Kapil Madan countered this, emphasizing that the petition is not adversarial and that the government’s notification itself indicates air purifiers are being taxed under the wrong category.
The Delhi High Court on Wednesday urged the GST Council to urgently consider classifying air purifiers as “medical devices” and reducing their GST from 18% to 5%. The observation came during a petition filed by advocate Kapil Madan, citing the severe air pollution in Delhi and surrounding areas.
The Court referenced a December Parliamentary Standing Committee report recommending a sympathetic view on reducing or abolishing GST on air purifiers and HEPA filters. Highlighting citizens’ right to clean air, the Bench suggested even temporary relief, noting that people breathe around 21,000 times daily, exposing them to pollution.
The petition argued that air purifiers are essential for health, meet the legal definition of medical devices, and are taxed disproportionately compared to similar devices. The Court directed the government to obtain instructions on convening a GST Council meeting and suggested video conferencing if a physical meeting is not possible.
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